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随着现代企业制度的建立和完善,我国的财务管理水平特别是企业财务管理水平呈上升之势。企业财务管理的工作重点也逐渐从单纯的执行会计职能扩展到对企业整个生产过程及经济效益的管理。在市场经济大潮中对企业的发展发挥着越来越重要的作用。然而随着现代企业制度的建立,企业的组织形成已发生了重大变化,而企业财务管理从机构设置、业务范围,到人员素质,职业准则
With the establishment and improvement of the modern enterprise system, the level of financial management in our country, especially the level of corporate financial management, is on the rise. The focus of corporate finance management also gradually expanded from a simple implementation of accounting functions to the entire production process and the management of economic benefits. In the tide of market economy on the development of enterprises play an increasingly important role. However, with the establishment of the modern enterprise system, the organizational formation of enterprises has undergone major changes. However, the financial management of enterprises has changed from the establishment of institutions, the scope of business, to the quality of personnel, professional guidelines